Tourist tax general information

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Overview

In 1980, Manatee County enacted the local option tourist development tax, which is also called tourist tax, bed tax, short-term rental tax, and resort tax. The rate for Manatee County is five percent. The tax collector's office enforces, collects, and audits the tax, which is levied in addition to sales tax. Information about specific tourist tax accounts is confidential and is exempt from public records law.

Here are the basics of a few of the different tourist tax scenarios:

If you rent out any accommodations for six months or less, the total rental amount is subject to the tourist tax.

If you rent out an accommodation for longer than six months and can provide evidence of a written, long-term lease, you may be exempt from collecting and remitting tourist tax.

If you rent out an accommodation for longer than six months and do not have a written, long-term lease, the total rental amount is subject to tourist tax for the first six months of continuous occupancy.

If tourist tax applies to your scenario, you collect the tax from your lessee or tenant at the time of rental payment and then remit it to the tax collector's office. In addition, you collect and remit sales tax to the Florida Department of Revenue.

For more information, including full requirements and examples of rental properties subject to tourist tax, read our tourist tax FAQ.